Session : ABATX701ALOW INCOME TAXPAYER CLINIC WORKSHOP - REFUND CLAIM LITIGATIONFiling Claims for Refund in US Tax Court, US District Court and the US Court of Federal ClaimsConference : 2007 Midyear Meeting

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Download Format(s) :MP3

$15.00

Prior to filing a claim for
refund in the US Tax Court, US District
Court and US Court of Claims, a taxpayer
must exhaust his or her administrative
remedies. This panel will discuss what steps a
taxpayer must take within the IRS as a
jurisdictional requirement to bringing suit
before any court. Moderator: Paul Harrison,
Community Tax Law Project Inc, Richmond,
VA. Panelists: Elizabeth Davis, Trial Attorney,
Department of Justice, Washington, DC;
Professor Danshera Cords, Capital University
Law School, Columbus, OH; Carol
Nachman, Special Counsel (Procedure &
Administration), Office of Chief Counsel,
IRS, Washington, DC.

“ABA Panel Notes: Session 1 - Filing Claims for Refund in U.S. Tax Court, U.S. District Court and the U.S. Court
of Federal Claims,” by Elizabeth Lan

Tax Workshop for New and Pro Bono Practitioners: Filing Claims for Refund

What forum your client
should choose is as much a function of
procedure as it is precedent within the forum.
This panel will discuss the differences in
discovery, pleadings, type of relief afforded,
precedent, the litigating positions of Chief
Counsel attorneys versus Department of
Justice attorneys, and the role of judges in the
settlement process in the US Tax Court, US
District Court and US Court of Federal
Claims. Moderator: Brian Trauman, Mayer
Brown Rowe & Maw LLP, New York, NY.
Panelists: Juan F. Vasquez, Chamberlain
Hrdlicka White Williams & Martin, Houston,
TX; Edward Froelich, Morrison & Foerster
LLP, Washington DC; Professor Keith Blair,
University of Baltimore School of Law,
Baltimore, MD.

National Taxpayer Advocate Review:
Transparency of IRS. This panel will address
IRS transparency questions such as: Are IRS
personnel following procedures and guidance
that practitioners don’t know about? Is the
IRM that is available to the public different
from the IRM that IRS personnel are using?
Are some IRS personnel relying on legal
analysis that is not available to the public?
What is the IRS doing to improve its
transparency? Moderator: Nina E. Olson,
National Taxpayer Advocate, IRS,
Washington, DC. Panelists: Eric R. LoPresti,
Attorney Advisor to the National Taxpayer
Advocate, IRS,Washington, DC; Susan B.
Novotny, Director, Office of Servicewide
Policy Directives & Electronic Research, IRS,
Washington, DC; Christopher Bergin, Tax
Analysts, Falls Church, VA.

Nexus - The Power of States to Tax Out of
State Businesses and Nonresident Business
Owners. This panel will discuss when an
expanding closely held business and its owners
will become subject to tax in additional states.
Moderator: Rick Handel, Senior Administrator
and General Counsel for Policy, South
Carolina Department of Revenue, Columbia,
SC. Panelists: C. Eric Fader, Horwood Marcus
& Berk Chartered, Chicago, IL; Shirley K.
Sicilian, General Counsel, Multistate Tax
Commission, Washington, DC.

Sourcing and Apportionment of Tax Items
Related to Pass Through Entities. This panel
will discuss how states treat flow through
entities and their owners. This discussion will
focus on when and how income, credits and
apportionment factors pass through the
entities to their owners. In addition, the panel
will analyze the impact of unitary relationships
on the apportionment or allocation of flow
through entity income. Moderator: Jordan M.
Goodman, Horwood Marcus & Berk
Chartered, Chicago, IL. Panelists: Michael T.
Donovan, Baker & McKenzie LLP, Chicago,
IL; Bruce Ely, Bradley Arant Rose & White
LLP, Birmingham AL.